Steven Utke

814 total citations · 1 hit paper
43 papers, 511 citations indexed

About

Steven Utke is a scholar working on Accounting, Strategy and Management and Economics and Econometrics. According to data from OpenAlex, Steven Utke has authored 43 papers receiving a total of 511 indexed citations (citations by other indexed papers that have themselves been cited), including 40 papers in Accounting, 10 papers in Strategy and Management and 10 papers in Economics and Econometrics. Recurrent topics in Steven Utke's work include Auditing, Earnings Management, Governance (23 papers), Corporate Finance and Governance (18 papers) and Corporate Taxation and Avoidance (17 papers). Steven Utke is often cited by papers focused on Auditing, Earnings Management, Governance (23 papers), Corporate Finance and Governance (18 papers) and Corporate Taxation and Avoidance (17 papers). Steven Utke collaborates with scholars based in United States, Argentina and Canada. Steven Utke's co-authors include Jennifer J. Gaver, Yong Yu, Santhosh Ramalingegowda, Casey M. Schwab, Benjamin C. Ayers, Lisa A. Hinson, Brian Williams, George A. Plesko, Charles Ham and Feng Jiang and has published in prestigious journals such as The Accounting Review, Contemporary Accounting Research and Review of Accounting Studies.

In The Last Decade

Steven Utke

39 papers receiving 497 citations

Hit Papers

Common Institutional Ownership and Earnings Management* 2020 2026 2022 2024 2020 50 100 150
What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if it has ≥500 total citations, achieves ≥1.5× the top-1% citation threshold for papers in the same subfield and year (this is the minimum needed to enter the top 1%, not the average within it), or reaches the top citation threshold in at least one of its specific research topics.

  1. Common Institutional Ownership and Earnings Management*
    2020 164 citations Santhosh Ramalingegowda, Steven Utke et al. Contemporary Accounting Research profile →

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name h Career Trend Papers Cites
Steven Utke United States 9 455 156 130 102 47 43 511
Jeff Zeyun Chen United States 14 425 0.9× 181 1.2× 75 0.6× 134 1.3× 45 1.0× 35 475
Jinyoung P. Wynn United States 8 353 0.8× 124 0.8× 143 1.1× 79 0.8× 21 0.4× 14 391
Minlei Ye Canada 11 403 0.9× 134 0.9× 66 0.5× 108 1.1× 40 0.9× 32 452
Ananth Seetharaman United States 10 718 1.6× 247 1.6× 155 1.2× 170 1.7× 47 1.0× 23 760
Mahmud Hossain United States 10 464 1.0× 211 1.4× 87 0.7× 124 1.2× 23 0.5× 24 530
Leye Li Australia 8 388 0.9× 147 0.9× 54 0.4× 185 1.8× 22 0.5× 18 434
Yuping Zhao United States 11 402 0.9× 148 0.9× 73 0.6× 116 1.1× 46 1.0× 30 451
Charles McClure United States 10 257 0.6× 139 0.9× 63 0.5× 87 0.9× 31 0.7× 18 322
Beng Wee Goh Singapore 12 719 1.6× 210 1.3× 287 2.2× 156 1.5× 38 0.8× 30 767
Awad Elsayed Awad Ibrahim United Kingdom 10 279 0.6× 168 1.1× 51 0.4× 56 0.5× 33 0.7× 18 367

Countries citing papers authored by Steven Utke

Since Specialization
Citations

This map shows the geographic impact of Steven Utke's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Steven Utke with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Steven Utke more than expected).

Fields of papers citing papers by Steven Utke

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Steven Utke. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Steven Utke. The network helps show where Steven Utke may publish in the future.

Co-authorship network of co-authors of Steven Utke

This figure shows the co-authorship network connecting the top 25 collaborators of Steven Utke. A scholar is included among the top collaborators of Steven Utke based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Steven Utke. Steven Utke is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

20 of 20 papers shown
1.
2.
Easton, Peter D., et al.. (2024). Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers. The Accounting Review. 100(3). 187–219. 1 indexed citations
3.
Utke, Steven, et al.. (2023). Understanding Private Equity Funds: A Guide to Private Equity Research in Accounting. 9(1). 21–49. 3 indexed citations
4.
Easton, Peter D., et al.. (2023). Monitoring in Private Equity. SSRN Electronic Journal. 1 indexed citations
5.
Utke, Steven, et al.. (2023). Private Equity Secondary Markets. SSRN Electronic Journal. 2 indexed citations
6.
7.
Utke, Steven, et al.. (2023). Private Equity Fund Pricing in Secondary Markets: Effects of Taxes and Fund Structure. The Journal of Alternative Investments. 25(4). 50–59. 3 indexed citations
8.
Utke, Steven, et al.. (2022). Does Tax Deductibility Affect Goodwill Impairment Decisions?. Journal of the American Taxation Association. 45(2). 117–146. 1 indexed citations
9.
Utke, Steven & Paul Mason. (2022). Commentary on the SEC’s Proposal to Mandate Private Fund Adviser Audits. SSRN Electronic Journal. 1 indexed citations
10.
Plesko, George A., et al.. (2021). Market and Firm Reaction to Targeted Tax Benefits: Evidence from the Tax Reform Act of 1986. Journal of the American Taxation Association. 44(2). 115–136. 2 indexed citations
11.
Utke, Steven, et al.. (2021). Mark-to-Market (or Wealth) Taxation in the U.S.: Evidence from Options. SSRN Electronic Journal. 1 indexed citations
12.
Campbell, John L., et al.. (2020). Do Debt Investors Adjust Financial Statement Ratios When Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges*†. Contemporary Accounting Research. 38(3). 2302–2350. 3 indexed citations
13.
Ramalingegowda, Santhosh, Steven Utke, & Yong Yu. (2020). Common Institutional Ownership and Earnings Management*. Contemporary Accounting Research. 38(1). 208–241. 164 indexed citations breakdown →
14.
Utke, Steven, et al.. (2020). Do Acquirers Retain or Attract Customers Following Mergers and Acquisitions? Evidence from the Audit Industry. SSRN Electronic Journal. 3 indexed citations
15.
Gaver, Jennifer J. & Steven Utke. (2020). Do Seasoned Industry Specialists Provide Higher Audit Quality? A Response. SSRN Electronic Journal. 3 indexed citations
16.
Ham, Charles, et al.. (2019). Attention to Dividends, Inattention to Earnings?. SSRN Electronic Journal. 2 indexed citations
17.
Utke, Steven. (2018). Calculating Auditor Industry Specialist Tenure: Code from Gaver and Utke (2018). SSRN Electronic Journal. 1 indexed citations
18.
Gaver, Jennifer J., et al.. (2017). Financial Reporting Choices of Large Private Firms. SSRN Electronic Journal. 1 indexed citations
19.
Utke, Steven, et al.. (2016). Do Tax Deductions for Goodwill Impairments Affect Financial Reporting?. SSRN Electronic Journal.
20.
Ayers, Benjamin C., Casey M. Schwab, & Steven Utke. (2014). Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings. The Accounting Review. 90(1). 59–93. 47 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

Explore authors with similar magnitude of impact

Breakdown of academic impact, for papers by Jeff Zeyun Chen Breakdown of academic impact, for papers by Jinyoung P. Wynn Breakdown of academic impact, for papers by Minlei Ye Breakdown of academic impact, for papers by Ananth Seetharaman Breakdown of academic impact, for papers by Mahmud Hossain Breakdown of academic impact, for papers by Leye Li Breakdown of academic impact, for papers by Yuping Zhao Breakdown of academic impact, for papers by Charles McClure Breakdown of academic impact, for papers by Beng Wee Goh Breakdown of academic impact, for papers by Awad Elsayed Awad Ibrahim
Rankless by CCL
2026